Notes to SEFA
Title: Scope of Audit
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the
federal grant activity of the Organization and is presented on the accrual basis. The information in the
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a
selected portion of the operations of the Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs
using the modified direct method approved by the Commonwealth of Massachusetts.
See the Notes to the SEFA for chart/table
Title: Period audited
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the
federal grant activity of the Organization and is presented on the accrual basis. The information in the
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a
selected portion of the operations of the Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs
using the modified direct method approved by the Commonwealth of Massachusetts.
Single audit testing procedures were performed for the Organization’s major federal award transactions
during the year ended June 30, 2023.
Title: Program cluster
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the
federal grant activity of the Organization and is presented on the accrual basis. The information in the
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a
selected portion of the operations of the Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs
using the modified direct method approved by the Commonwealth of Massachusetts.
The selection of major federal programs provides consideration to the Department of Health and Human
Services CCDF Cluster (CFDA No. 93.575, Childcare and Development Block Grant; CFDA No. 93.596,
Childcare Mandatory and Matching Funds of the Childcare and Development Fund), Head Start Cluster
(CFDA No. 93.600, Head Start), and the Child Nutrition Cluster (CFDA No. 10.555, National School
Lunch Program).